
2971 Laughing Pne
Sevierville, TN 37862
$969,000
2 bd · 2.5 ba · 2,217 sqft · Listed 1d ago
View on Realtor.com →Year built
2023
Sqft
2,217
Lot sqft
46,174
HOA / mo
$3
Furnished
No
List date
2026-10-13T23:11:15.000000Z
Revenue
Annual revenue
$56,022
ADR
$245
Occupancy
63%
Cleaning fees (12 mo)
$9,655
Confidence
Low (42.3), 50 comps
Comp revenue range (p25 / median / p75)
Median revenue of shown comps: $47,342










Luxury Smoky Mountain Cabin with Hot Tub, Fireplace & Loft in Sevierville, TN
Cabin · 2 bd · 2 ba · sleeps 6 · 0.3 mi
Revenue $21,816ADR $296Occ ≈ 20%—
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
![]() Moose-n Around: Cut Loose in the Smokies Cabin | 2 bd · 2.5 ba · sleeps 6 | $85,904 | $370 | 64% | 5★ (4) | 404 ft | AirbnbVrbo |
![]() Moonlit Hideaway - Hot Tub, Views, Games + More! Cabin | 2 bd · 2 ba · sleeps 8 | $76,226 | $267 | 78% | 4.2★ (16) | 0.1 mi | AirbnbVrboBooking |
![]() Fishing Pond, Stream, Hot Tub, Private Mtn Cabin Cabin | 2 bd · 2 ba · sleeps 6 | $37,145 | $203 | 50% | 4.8★ (224) | 0.2 mi | AirbnbVrbo |
![]() Lazy Bear Lake, $560 FREE tickets each paid day Cabin | 2 bd · 2 ba · sleeps 4 | $72,647 | $293 | 68% | 4.7★ (35) | 0.2 mi | AirbnbVrboBooking |
![]() Luxury Mountain Top Cabin: 2 king beds & Fire Pit Cabin | 2 bd · 2 ba · sleeps 5 | $76,421 | $291 | 72% | 5★ (206) | 0.3 mi | AirbnbVrbo |
![]() Smoky Mtn Retreat | Hot Tub + Fireplace + Loft Cabin | 2 bd · 2 ba · sleeps 6 | $24,390 | $224 | 30% | 4.6★ (12) | 0.3 mi | AirbnbVrboBooking |
![]() "Heavenly-RAE" 2 Bedroom Cabin House | 2 bd · 2 ba · sleeps 6 | $23,943 | $332 | 20% | — | 0.3 mi | AirbnbVrbo |
![]() 2 BR w/deck, Wi-Fi, full kitchen, W/D Cabin | 2 bd · 2 ba · sleeps 4 | $7,348 | $237 | 8% | 3★ (2) | 0.3 mi | AirbnbVrboBooking |
![]() Sweet Serenity: Custom Log Cabin & Game Loft Cabin | 2 bd · 2 ba · sleeps 6 | $48,957 | $234 | 57% | 4.6★ (9) | 0.3 mi | AirbnbVrbo |
![]() Luxury Smoky Mountain Cabin with Hot Tub, Fireplace & Loft in Sevierville, TN Cabin | 2 bd · 2 ba · sleeps 6 | $21,816 | $296 | 20% | — | 0.3 mi | Vrbo |
Show 33 more

Mountain Memories
Vacation home · 2 bd · 3 ba · sleeps 6 · 0.4 mi
Revenue $61,144ADR $264Occ ≈ 63%5★ (1)


Family friendly getaway cabin near Pigeon Forge
Cabin · 2 bd · 2 ba · sleeps 4 · 0.4 mi
Revenue $24,562ADR $162Occ ≈ 42%4.7★ (185)

Relaxation awaits you! Great location, easily accessible!
Cabin · 2 bd · 3 ba · sleeps 6 · 0.4 mi
Revenue $33,979ADR $318Occ ≈ 29%5★ (333)



*Smoky Jambearee* Luxury Cabin in Smoky Cove Resort.. Game Room, Pool, Hot Tub
Cabin · 2 bd · 2.5 ba · sleeps 8 · 0.4 mi
Revenue $46,232ADR $278Occ ≈ 46%5★ (140)







New Listing, 10 minutes to PF, 2 Suites, Gameroom.
Cabin · 2 bd · 2 ba · sleeps 6 · 0.5 mi
Revenue $1,064ADR $152Occ ≈ 2%5★ (1)










Stellar View by American Patriot Getaways
Vacation home · 2 bd · 2 ba · sleeps 6 · 0.6 mi
Revenue $73,524ADR $261Occ ≈ 77%—






Fully remodeled cabin in the Smoky Mtns with stunning views. Reopening special!
Cabin · 2 bd · 2 ba · sleeps 4 · 0.7 mi
Revenue $53,552ADR $203Occ ≈ 72%4.9★ (314)



Penny's Peaceful Pines
Cabin · 2 bd · 2.5 ba · sleeps 8 · 0.7 mi
Revenue $1,562ADR $781Occ ≈ 1%—
| Listing | Size | Revenue (12 mo) | ADR | Occ ≈ | Rating | Distance | Links |
|---|---|---|---|---|---|---|---|
![]() Mountain Memories Vacation home | 2 bd · 3 ba · sleeps 6 | $61,144 | $264 | 63% | 5★ (1) | 0.4 mi | Booking |
![]() Smoky Mountain Cabin Near Pigeon Forge, Tub, Games Cabin | 2 bd · 2 ba · sleeps 4 | $20,397 | $158 | 35% | 4.5★ (20) | 0.4 mi | AirbnbVrboBooking |
![]() Family friendly getaway cabin near Pigeon Forge Cabin | 2 bd · 2 ba · sleeps 4 | $24,562 | $162 | 42% | 4.7★ (185) | 0.4 mi | Vrbo |
![]() Relaxation awaits you! Great location, easily accessible! Cabin | 2 bd · 3 ba · sleeps 6 | $33,979 | $318 | 29% | 5★ (333) | 0.4 mi | Vrbo |
![]() 2 king suites + 2 sofa beds + pool table Cabin | 2 bd · 2.5 ba · sleeps 8 | $47,993 | $259 | 51% | 4.8★ (68) | 0.4 mi | AirbnbVrbo |
![]() Elegant & Cozy Cabin Near Pigeon Forge Cabin | 2 bd · 2 ba · sleeps 6 | $65,873 | $236 | 76% | 4.8★ (170) | 0.4 mi | VrboBooking |
![]() *Smoky Jambearee* Luxury Cabin in Smoky Cove Resort.. Game Room, Pool, Hot Tub Cabin | 2 bd · 2.5 ba · sleeps 8 | $46,232 | $278 | 46% | 5★ (140) | 0.4 mi | Vrbo |
![]() Cozy Fall Getaway | Mtn Views & Hot Tub Cabin | 2 bd · 2 ba · sleeps 6 | $60,442 | $214 | 77% | 5★ (46) | 0.5 mi | AirbnbVrboBooking |
![]() Spacious Cabin! Pool Access - MTN Views! Cabin | 2 bd · 2 ba · sleeps 4 | $54,640 | $232 | 65% | 4.7★ (105) | 0.5 mi | AirbnbVrboBooking |
![]() Smoky Bluff Charm Mountain Cabin Cabin | 2 bd · 2 ba · sleeps 6 | $35,971 | $256 | 38% | 5★ (238) | 0.5 mi | AirbnbVrbo |
![]() Stylish Cabin Near Pigeon Forge Cabin | 2 bd · 2 ba · sleeps 6 | $52,903 | $209 | 69% | 4.8★ (191) | 0.5 mi | AirbnbVrbo |
![]() Relaxing Cabin-Hot Tub-Game Room-Large outdoors Cabin | 2 bd · 2 ba · sleeps 4 | $16,615 | $210 | 22% | 4.8★ (17) | 0.5 mi | AirbnbVrboBooking |
![]() 2BR Mountainview Cabin w/ Free Attraction Tickets Cabin | 2 bd · 2.5 ba · sleeps 8 | $43,846 | $354 | 34% | 4.8★ (230) | 0.5 mi | AirbnbVrboBooking |
![]() New Listing, 10 minutes to PF, 2 Suites, Gameroom. Cabin | 2 bd · 2 ba · sleeps 6 | $1,064 | $152 | 2% | 5★ (1) | 0.5 mi | Airbnb |
![]() Dog Welcome Cabin, Sleeps 8, Hot Tub, Community Po Cabin | 2 bd · 2.5 ba · sleeps 8 | $99,497 | $338 | 81% | 4.9★ (11) | 0.5 mi | AirbnbVrboBooking |
![]() Amberwood by Bear Camp, Private Cabin | 2 bd · 2 ba · sleeps 6 | $47,342 | $209 | 62% | 4.2★ (40) | 0.5 mi | AirbnbVrbo |
![]() Bluff Mountain Cabin | Hot Tub, Views, Pets OK Cabin | 2 bd · 2 ba · sleeps 6 | $13,747 | $271 | 14% | 4.5★ (13) | 0.6 mi | AirbnbVrbo |
![]() 9 miles to Dollywood-Hot Tub-King Beds-Gameroom Cabin | 2 bd · 2 ba · sleeps 6 | $50,601 | $270 | 51% | 5★ (79) | 0.6 mi | AirbnbVrbo |
![]() Nov Openings; Enjoy the creek & wildlife! House | 2 bd · 2 ba · sleeps 6 | $54,435 | $187 | 80% | 5★ (357) | 0.6 mi | AirbnbVrbo |
![]() Bear Tracks offers a perfect retreat for families Cabin | 2 bd · 2.5 ba · sleeps 8 | $26,325 | $258 | 28% | 4.8★ (7) | 0.6 mi | AirbnbVrbo |
![]() Cozy 2BR cabin w hot tub & fire pit Free Tix House | 2 bd · 2 ba · sleeps 6 | $14,199 | $292 | 13% | — | 0.6 mi | AirbnbVrbo |
![]() Mountain VIEWS for miles! Hot Tub & Pool table Cabin | 2 bd · 2 ba · sleeps 4 | $61,986 | $225 | 75% | 4.9★ (641) | 0.6 mi | AirbnbVrbo |
![]() Mountain Sights, Spectacular Mtn Views, Hot Tub Cabin | 2 bd · 2 ba · sleeps 6 | $82,517 | $294 | 77% | 4.8★ (39) | 0.6 mi | AirbnbVrboBooking |
![]() Stellar View by American Patriot Getaways Vacation home | 2 bd · 2 ba · sleeps 6 | $73,524 | $261 | 77% | — | 0.6 mi | Booking |
![]() Breathless Views | Private Heated Pool, Fire Pit Cabin | 2 bd · 2.5 ba · sleeps 6 | $73,857 | $308 | 66% | 4.7★ (51) | 0.6 mi | AirbnbVrbo |
![]() Dog Welcome Cottage Near Smokies, Sleeps 4, Firepi House | 2 bd · 2 ba · sleeps 4 | $25,649 | $162 | 43% | 4.8★ (12) | 0.6 mi | AirbnbVrboBooking |
![]() 2BR dog-friendly cottage w/Free Attraction Tickets House | 2 bd · 2 ba · sleeps 4 | $12,367 | $160 | 21% | 4.8★ (58) | 0.7 mi | AirbnbVrboBooking |
![]() Parton's Paradise Hottub/Firepit/Pink/in PF! House | 2 bd · 2 ba · sleeps 6 | $47,301 | $253 | 51% | 5★ (149) | 0.7 mi | AirbnbVrbo |
![]() Spool Time | Pet Friendly, Swim Spa + Game Room! Cabin | 2 bd · 2 ba · sleeps 8 | $79,627 | $440 | 50% | 4.5★ (31) | 0.7 mi | AirbnbVrboBooking |
![]() Fully remodeled cabin in the Smoky Mtns with stunning views. Reopening special! Cabin | 2 bd · 2 ba · sleeps 4 | $53,552 | $203 | 72% | 4.9★ (314) | 0.7 mi | Vrbo |
![]() Ritz on the River. House | 2 bd · 2 ba · sleeps 6 | $39,874 | $157 | 70% | 4.8★ (27) | 0.7 mi | AirbnbVrboBooking |
![]() Gone Fishin Cabin | 2 bd · 2 ba · sleeps 5 | $48,090 | $202 | 65% | 4.8★ (207) | 0.7 mi | AirbnbVrbo |
![]() Penny's Peaceful Pines Cabin | 2 bd · 2.5 ba · sleeps 8 | $1,562 | $781 | 1% | — | 0.7 mi | Airbnb |
Revenue and nightly rate (ADR) are trailing-12-month figures per listing. Occupancy is estimated as revenue ÷ ADR ÷ 365 and can read high when revenue includes cleaning fees.
Cash flow calculator
Rate 8.15% = 7.40% Freddie Mac 30-yr avg (Oct 8) + 0.75% investor premium
Est. revenue
$56,022
NOI
$26,932
Cash flow /mo
-$3,165
Cash needed
$303,010
Cash-on-cash
-12.5%
ROE (yr 1)
-1.0%
Cap rate
2.8%
DSCR
0.41
Year-1 write-off
$236,722
Year-1 tax shield @ 32%
$75,751
Year-1 return on equity
- Cash flow (annual)-$37,974
- Principal paydown$5,893
- Appreciation at%$29,070
Tax savings aren't counted. Turn on “Count tax savings in returns” above if you can use the losses.
Opex, cash-needed & tax-savings breakdown
Annual operating expenses
- Management (20% of revenue)$11,204
- Platform fees (3% of revenue)$1,681
- Maintenance / capex (5% of revenue)$2,801
- Utilities & supplies$4,200
- HOA$36
- Property tax$3,354
- Insurance (STR-rated)$5,814
Cash needed to close
- Down payment (25%)$242,250
- Closing costs (4.0%)$38,760
- Furnishing (bought new)$22,000
Tax savings if the STR loophole applies
- Tax shield @ 32%$75,751
Property tax, insurance rate and the land/building split come from this listing's county tax record; other assumptions match the daily feed (see tasks/plan.md).
The write-off comes from the cost segregation estimate below. Not tax advice.
Cost segregation estimate
An estimate from the listing: every part of the home is priced from national construction costs, less wear for age, and the price (less land) is spread over the parts in proportion. The headline is what a typical cost seg study would claim for this property. The answers below are optional refinements.
Depreciable basis
$862,000
Short-life (5/15-yr)
$214,000 · 25%
Year-1 deduction
$237,000
Year-1 tax shield @ 32%
$76,000
Land 11% (county tax record, market value split) · building $648,000 over 39 years · new furniture $22,000
Based on: 2,217 sq ft, built 2023, 2 bd / 2.5 ba, unfurnished, listing features (hot tub, deck, game room, fireplace, stone counters, flooring types, appliance list, septic).
Try the cost segregation calculator on any property →
IRS-guide safe-harbor floor: $144,000 in year 1 (14% short-life, $46,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.
- $19,600
Kitchen cabinetsdefault
$10,700 new × 88% good × 2.09 allocation
- $20,000
Kitchen countertops (stone)listing
$10,900 new × 88% good × 2.09 allocation
- $7,100
Decorative trimdefault
$3,900 new × 88% good × 2.09 allocation
- $500
Mirrorsdefault
$300 new × 75% good × 2.09 allocation
- $1,700
Shelvingdefault
$900 new × 88% good × 2.09 allocation
- $8,000
Window coverings (22)default
$5,500 new × 70% good × 2.09 allocation
- $22,300
Carpet, vinyl & laminate (100% of floors)listing
$14,300 new × 75% good × 2.09 allocation
- $16,300
Kitchen & laundry equipment plumbingdefault
$8,300 new × 94% good × 2.09 allocation
- $9,800
Kitchen, laundry & data equipment electricaldefault
$5,000 new × 94% good × 2.09 allocation
- $12,100
Appliances (range, microwave, dishwasher, refrigerator, washer, dryer)listing
$7,700 new × 75% good × 2.09 allocation
- $13,200
Hot tub (freestanding)listing
$9,000 new × 70% good × 2.09 allocation
- $16,000
Furniture bought newlisting
$16,000 new × 100% good · bought separately
- $6,000
Game-room equipment bought newlisting
$6,000 new × 100% good · bought separately
- $17,900
Paving: driveway & walks (paved)default
$9,800 new × 88% good × 2.09 allocation
- $17,300
Landscaping (typical)default
$9,400 new × 88% good × 2.09 allocation
- $4,000
Patiosdefault
$2,200 new × 88% good × 2.09 allocation
- $44,300
Decks & porches (attached)listing
$24,900 new × 85% good × 2.09 allocation
- $478,100
Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault
$241,000 new × 95% good × 2.09 allocation
- $49,000
Building plumbing & fixturesdefault
$25,000 new × 94% good × 2.09 allocation
- $49,800
Building electrical & lightingdefault
$25,400 new × 94% good × 2.09 allocation
- $44,300
HVACdefault
$25,000 new × 85% good × 2.09 allocation
- $4,800
Fireplacelisting
$2,600 new × 88% good × 2.09 allocation
- $22,000
Septic systemlisting
$12,000 new × 88% good × 2.09 allocation
About the property
Depreciation schedule: typical cost seg study
| Year | 5-yr | 15-yr | Building | Total |
|---|---|---|---|---|
| 1 | $152,600 | $83,500 | $700 | $236,700 |
| 2 | $0 | $0 | $16,600 | $16,600 |
| 3 | $0 | $0 | $16,600 | $16,600 |
| 4 | $0 | $0 | $16,600 | $16,600 |
| 5 | $0 | $0 | $16,600 | $16,600 |
| 6+ | $0 | $0 | $580,900 | $580,900 |
| Total | $152,600 | $83,500 | $648,000 | $884,100 |
Model-based estimate, not an engineered cost segregation study. The IRS doesn’t approve studies; get a professional study before filing. Using these losses against W-2 income needs the short-term rental exception (average stay ≤7 days + material participation). The 39-year building life applies because stays average under 30 days, a separate test (27.5 years for a long-term rental). Federal only: California, Georgia and Wisconsin disallow bonus depreciation, Ohio adds back 5/6 of it, and Tennessee has no personal income tax. Not tax advice.
Market note
STR allowed in most of Sevier County; inside Gatlinburg city limits only in overnight-rental zones.